Not all artworks cross borders to remain in a new location permanently. Many artists, galleries, museums, and other art institutions regularly move artworks between countries for exhibitions, art fairs, or loan programs. That is why the temporary export of artwork is treated as a separate legal category with its own regulations, documentation requirements, and tax considerations.

ATA Carnet: The Industry Standard

The primary instrument for the temporary export of art is the ATA Carnet, an internationally recognized customs document used for the temporary export and import of goods. Part of an international customs system administered by the International Chamber of Commerce (ICC) in cooperation with the World Customs Organization (WCO), the ATA Carnet is accepted in more than 90 countries and territories. It simplifies customs procedures and generally allows eligible shipments to enter foreign countries without import duties or taxes, provided they are re-exported within the permitted period, typically up to one year.

Obtaining an ATA Carnet involves application and processing fees that vary depending on the shipment. For artists, galleries, museums, and other institutions participating in international exhibitions, fairs, and cultural events, it significantly reduces customs paperwork and helps avoid temporary import duties and taxes.

Proving That Re-Entry Is Not a New Import

One of the trickiest aspects of the temporary export of artwork is bringing it back to its country of origin. U.S. Customs and Border Protection may treat a returning artwork as a dutiable import if the owner cannot prove that it originally left the United States on a temporary basis. An ATA Carnet solves this issue automatically because it also serves as a U.S. Certificate of Registration upon re-entry, eliminating import duties when the artwork returns.

Exporters who do not use an ATA Carnet should obtain a certified CBP Form 4455 before export. The document serves as proof that the artwork was in the United States before departure, helping facilitate duty-free re-entry and reducing the risk of customs complications when the artwork returns.

Taxation of Temporary Export of Artwork

Another important consideration is taxation. While the United States generally does not impose duties or taxes on artwork entering the country, many destination countries charge VAT or other taxes on imported art. In these situations, an ATA Carnet helps exempt qualifying temporary imports from duties and taxes, provided the artwork leaves the country within the permitted timeframe.

If the artwork is sold abroad—for example, at an international art fair—and remains in the destination country, the temporary import status ends, and applicable VAT or import taxes will typically apply.

Compliance Is Key

As you can see, the temporary export of art relies on proper documentation, accurate valuation, and a clear understanding of customs procedures for both export and re-entry. With careful planning and the right documentation, temporary international art shipments can be completed efficiently while minimizing customs-related risks.